Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 308.600

Director’s examination of rolls

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      308.600 Director’s examination of rolls. The Director of the Department of Revenue shall complete the examination, review, correction and apportionment of the assessment roll under ORS 308.590 by August 1 of the tax year. [Amended by 1969 c.520 §33; 1973 c.402 §11; 1999 c.223 §6; 2007 c.616 §13]

Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 2016–2022 · leading case: Comcast Corp. III v. Dept. of Rev. (TC 4909)
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Comcast Corp. III v. Dept. of Rev. (TC 4909) (2016) ortc “ORS 308.600. The county assessors must print their rolls by September 25.”
Level 3 Communications LLC III v. Dept. of Rev. (2019) ortc “584(3), ORS 308.600; see ORS 308.621(2).54 The “tentative assessment roll” is therefore a transitory record that presumably exists to facilitate com- munications and early resolution of disputes between the department and centrally assessed taxpayers.”
D.E. Shaw Renewable Investments, LLC v. Dept. of Rev. (2022) ortc “590; ORS 308.600. The Director must then “certify” the assessed value as apportioned to each county.”
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